Loews Theatres, also known as Loews Incorporated (originally Loew's), founded in 1904 by Marcus Loew, was the oldest theater chain operating in North America until it merged with AMC Theatres on January 26, 2006. From 1924 until 1959, it was also the parent company of Metro-Goldwyn-Mayer Studios. The Loews name is still used by AMC in many markets. Its slogan was "Thank you for coming to Loews, sit back and relax, enjoy the show!!!", which was used in the chain's theater policy ads from the 1980s through the 1990s, when Sony rebranded the chain.

The company was originally called "Loew's", after the founder, Marcus Loew. In 1969, when the Tisch brothers acquired the company, it became known as "Loews".